SaaS Agent Deferred Revenue and Credit / Refund Reserves Skill

Overview

Investors and auditors increasingly diligence the liability side of agent commercial commitments because that is where overstated revenue, surprise credit accruals, and reserve inadequacy show up. Three liabilities matter:

1. Deferred revenue for prepaid agent task credits, annual prepaid SLA-tier subscriptions, and platform-fee components billed in advance — cash received but service not yet delivered
2. SLA-credit accrued liability — expected future SLA credits to be issued; sized off trailing SLA-credit-issued ÷ trailing agent revenue × forward agent revenue × adjustment factor
3. Refund reserve — expected future refunds on failed outcomes; sized off historical refund pattern

Each has a defined methodology, a balance-sheet line, a P&L counterpart, a true-up cadence, and a disclosure obligation. Each must be auditor-acceptable. Each must be visible in the 3yr / 5yr projection.

This skill installs the discipline.

Use When